CLA-2-48:OT:RR:NC:N5:130
Mr. Marc Jiona
HumanWare
1800 rue Jean-Berchmans-Michaud
Drummondville, QC J2C7G7
Canada
RE: The tariff classification of cardboard boxes and molded fiber tray inserts from China
Dear Mr. Jiona:
In your letter, dated April 14, 2026, you requested a binding tariff classification ruling. Product information
and a sample were submitted for our review.
The products under consideration are a rectangular, corrugated cardboard, folding shipping box (HumanWare
part number ACCB-0099) and two molded fiber tray inserts that are used as protective packaging material
(HumanWare part number ACCB-0104). The box measures 12" long x 9.5" wide x 3.25" thick, and the
inserts measure 11.5" long x 9" wide x 1.5" thick each. The box is not shaped or fitted in any way. There is
a folding lid that secures with tabs. The molded fiber tray inserts fit inside the box but are not fitted to the
box. They are shaped with contours to hold a braille eReader device, but the device is not imported with the
box or the tray inserts.
The applicable subheading for the folding corrugated paperboard box will be 4819.10.0040, HTSUS, which
provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a
kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated paper or paperboard: Other.
The general rate of duty will be free.
The applicable subheading for the molded fiber package inserts will be 4823.70.0040, HTSUS, which
provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape;
other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Molded or
pressed articles of paper pulp: Other. The general rate of duty will be free.
You assert in your letter that the box and tray inserts are subject to the Nairobi Protocol. The Nairobi
Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 1982, Pub.
L. No. 97-446, 96 Stat. 2329, 2346 (1983) established the duty-free treatment for certain articles for the
handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness
Act of 1988 provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92,
9817.00.94, and 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS).
Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons; parts and accessories (except parts and
accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the
foregoing articles . . . Other.”
Accordingly, eligibility within subheading 9817.00.96, HTSUS, depends on whether the article in question is
“specially designed or adapted for the use or benefit of the blind or physically and mentally handicapped
persons.” HTSUS. Note 4(a) to Chapter 98, HTSUS, provides:
(a) For purposes of subheadings 9817.00.92, 9817.00.94 and 9817.00.96, the term “blind or other
physically or mentally handicapped persons” includes any person suffering from a permanent or
chronic physical or mental impairment which substantially limits one or more major life activities,
such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing,
learning, or working.
CBP has recognized several factors to be utilized and weighed against each other on a case-by-case basis
when determining whether a particular product is “specially designed or adapted” for the benefit or use of
handicapped persons. See U.S. Customs Serv. Implementation of the Duty-Free Provisions of the Nairobi
Protocol, Annex E, to the Florence Agreement, T.D. 92-77, 26 Cust. B. & Dec. 240, 241 (1992)
(“Implementation of the Nairobi Protocol”) at 243-244. These factors include: (1) the physical properties of
the article itself (i.e., whether the article is easily distinguishable by properties of the design, form, and the
corresponding use specific to this unique design, from articles useful to non-handicapped persons); (2)
whether any characteristics are present that create a substantial probability of use by the chronically
handicapped so that the article is easily distinguishable from articles useful to the general public and any use
thereof by the general public is so improbable that it would be fugitive; (3) whether articles are imported by
manufacturers or distributors recognized or proven to be involved in this class or kind of articles for the
handicapped; (4) whether the articles are sold in specialty stores which serve handicapped individuals; and,
(5) whether the condition of the articles at the time of importation indicates that these articles are for the
handicapped. See also Danze, Inc. v. United States, Slip Op. 18-69 (Ct. Int’l Trade 2018); Sigvaris, Inc. v.
United States, 227 F.Supp.3d 1327 (Ct. Int’l Trade, 2017), aff’d, 899 F.3d 1308 (Fed. Cir. 2018). The court in
Sigvaris, 899 F.3d. 1308 (Fed. Cir. 2018), found that “[t]hese factors aid in assessing whether the subject
merchandise is intended for the use or benefit of a specific class of persons to a greater extent than for the use
or benefit of others.” The court adopted these factors into its analysis.
The box and molded fiber inserts are not in any way “distinguishable by properties of the design, form, (or)
the corresponding use specific to this unique design, from articles useful to non-handicapped persons.” There
is nothing about the box or fiber inserts that makes them “easily distinguishable from articles useful to the
general public…” They are not sold in specialty stores or otherwise unique to handicapped individuals.
They are also not parts of the eReader. They are merely packaging. Therefore, we find that the Nairobi
Protocol is not applicable.
The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience
and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division